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EXEMPLE 1 |
ACHAT COMPTANT USD/DH |
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COMPTABILITÉ
USD |
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COMPTABILITÉ DIRHAMS |
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Cours : 10,1 |
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HORS-BILAN |
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8611 |
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8651 |
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8652 |
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8612 |
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Devises |
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Position de change |
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Contre-valeur PC |
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Dirhams |
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ŕ recevoir - Comptant |
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HB au comptant |
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HB au comptant |
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ŕ livrer - Comptant |
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25/3 : achat |
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1 500 |
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1 500 |
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15 150 |
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15 150 |
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27/3 : livraison |
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1 500 |
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1 500 |
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15 150 |
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15 150 |
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BILAN |
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1215 |
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3811 |
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3812 |
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1211 |
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Cpte ordinaire |
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Pos. de change |
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Contre-valeur |
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Cpte ordinaire |
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EC étranger |
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virement |
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Pos. de change |
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EC Maroc |
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27/3 : livraison |
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1 500 |
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1 500 |
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15 150 |
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15 150 |
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1 500 |
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EXEMPLE 2 |
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VENTE COMPTANT USD/DH |
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COMPTABILITÉ
USD |
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COMPTABILITÉ DIRHAMS |
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Cours : 10,2 |
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HORS-BILAN |
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8613 |
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8651 |
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8652 |
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8614 |
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Devises |
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Position de change |
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Contre-valeur PC |
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Dirhams |
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ŕ livrer - Comptant |
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HB au comptant |
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HB au comptant |
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ŕ recevoir - Comptant |
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25/3 : achat |
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1 000 |
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1 000 |
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10 200 |
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10 200 |
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27/3 : livraison |
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1 000 |
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1 000 |
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10 200 |
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10 200 |
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BILAN |
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1215 |
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3811 |
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3812 |
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1211 |
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Cpte ordinaire |
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Pos. de change |
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Contre-valeur |
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Cpte ordinaire |
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EC étranger |
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virement |
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Pos. de change |
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EC Maroc |
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27/3 : livraison |
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1 000 |
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1 000 |
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10 200 |
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10 200 |
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